[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR44.7262-1]

[Page 45]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 44_TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955--Table of Contents
 
Subpart E_Administrative Provisions of Special Application to the Taxes 
                               on Wagering
 
Sec. 44.7262-1  Failure to pay special tax.

    Any person liable for the special tax who does any act which makes 
him liable for such tax, without having paid the tax, is, besides being 
liable for the tax, subject to a fine of not less than $1,000 and not 
more than $5,000.